Editing Chartered accountant (section)

==Countries==

=== Australia ===<!-- This section is linked from [[Accountant]] -->
Chartered accountants of Australia belong to the [[Chartered Accountants Australia and New Zealand|Chartered Accountants Australia & New Zealand]] (CA ANZ, formerly the [[Institute of Chartered Accountants in Australia]]) and use the designatory letters ''CA''.<ref>{{cite web|title=About membership and inclusions|url=http://www.charteredaccountants.com.au/Members/Membership/About-membership-and-inclusions.aspx|publisher=ICAA|access-date=15 October 2012|archive-date=4 June 2016|archive-url=https://web.archive.org/web/20160604055705/http://www.charteredaccountants.com.au/Members/Membership/About-membership-and-inclusions.aspx|url-status=dead}}</ref>  Some senior members (at least 15 years' membership) of the institute may be elected fellows and use the letters ''FCA''. Of equal legal status and recognition in Australia as qualified professional accountants are [[Institute of Public Accountants]] (IPA) and [[CPA Australia]].<ref>{{cite web|title=Advancement to Fellowship|url=http://www.charteredaccountants.com.au/Members/Membership/Advancement-to-fellowship.aspx|publisher=ICAA|access-date=15 October 2012|archive-date=7 October 2016|archive-url=https://web.archive.org/web/20161007023947/http://www.charteredaccountants.com.au/Members/Membership/Advancement-to-fellowship.aspx|url-status=live}}</ref> On 28 June 2016, the [[Association of Chartered Certified Accountants]] (ACCA) and CA ANZ announced a strategic alliance to provide an opportunity for dual membership of both bodies, which will add value for the members locally and globally. ACCA members resident in Australia and New Zealand will be invited to apply for CA membership and CA ANZ members will be invited to apply for ACCA membership, subject to meeting the eligibility criteria of the other body.

===Bangladesh===
The [[Institute of Chartered Accountants of Bangladesh]] (ICAB) is the national professional accounting body of Bangladesh. Established in 1973, it is the sole organization with the right to award the Chartered Accountant designation in Bangladesh. Senior members (at least five years' membership) of the institute are called "fellow members" and use the letters ''FCA''.

Bangladesh has more than 1,900 registered Chartered Accountants and more than 32,000 articled students.

===Bermuda===
The Institute of Chartered Accountants of Bermuda works with the [[Canadian Institute of Chartered Accountants]] and [[American Institute of Certified Public Accountants]], and is the sole organisation in [[Bermuda]] with the right to award the Chartered Accountant designation.<ref>{{cite web|url=http://www.icab.bm/|title=Institute of Chartered Accountants of Bermuda|website=icab.bm|access-date=1 May 2012|archive-url=https://web.archive.org/web/20161115152112/http://www.icab.bm/|archive-date=15 November 2016|url-status=dead}}</ref>

=== Canada ===
{{update|section|date=January 2021}}
In Canada, chartered accountants belong to the Canadian Institute of Chartered Accountants (CICA) by way of membership in at least one provincial or territorial institute (or "order" in [[Quebec]]). In order to become a member, a candidate requires an undergraduate degree plus experience and, depending on the province, additional education. Candidates in all provinces are required to pass the three-day [[Uniform Evaluation]] (UFE) now Common Final Examination (CFE).<ref>{{Cite web |title = The UFE |url = http://www.cica.ca/becoming-a-ca/the-ufe/ |accessdate = 18 March 2014 |archive-url = https://web.archive.org/web/20140325235605/http://www.cica.ca/becoming-a-ca/the-ufe/ |archive-date = 25 March 2014 |url-status = dead }}</ref>

Since 2012, the CICA has been in a process of unification with the other two accounting bodies in Canada. Canadian CA's, along with [[Certified General Accountant]]s (CGAs) and [[Certified Management Accountant]]s (CMAs), have now adopted the designation [[Chartered Professional Accountant]] (CPA), making the term "chartered accountant" obsolete.<ref name="mcfarland">{{cite news |url=https://www.theglobeandmail.com/report-on-business/canadian-accountants-merge-under-cpa-designation/article19299464/ |title=Canadian accountants merge under CPA designation |first=Janet |last=McFarland |newspaper=The Globe & Mail |date=23 June 2014 |accessdate=31 October 2022 |archive-date=9 May 2022 |archive-url=https://web.archive.org/web/20220509162659/https://www.theglobeandmail.com/report-on-business/canadian-accountants-merge-under-cpa-designation/article19299464/ |url-status=live }}</ref>

=== Czech Republic ===
In the Czech Republic, Chartered Accountants are generally members of Institute of Chartered Accountants of the Czech Republic and use the designatory letters ''CAE'' (Chartered Accountant expert).{{citation needed|date=November 2018}} Chartered Accountants may also be members of the Chamber of Auditors of the Czech Republic (KACR),<ref>{{cite web |title=About the Chamber of Auditors of the Czech Republic |url=https://www.kacr.cz/en/ |access-date=2 November 2018 |archive-date=2 April 2019 |archive-url=https://web.archive.org/web/20190402203826/https://www.kacr.cz/en/ |url-status=live }}</ref> with whom the [[ICAEW]] launched its ACA qualification in 2015.<ref>{{cite web |title=ACA training in the Czech Republic |url=https://careers.icaew.com/find-your-route/aca-training-in-the-czech-republic |publisher=ICAEW |access-date=2 November 2018 |archive-date=13 December 2019 |archive-url=https://web.archive.org/web/20191213032948/https://careers.icaew.com/find-your-route/aca-training-in-the-czech-republic |url-status=dead }}</ref>

=== European Union ===
Under the [[European professional qualification directives|Mutual Recognition Directive]], [[European Economic Area]] (EEA) and Swiss nationals holding a professional qualification can become members of the equivalent bodies in another member state.
They must, however, pass an aptitude test in understanding local conditions (which for accountants will include local tax and company law variations).

The local title is, however, not available for use if the professional does not choose to join the local professional body. For example, a holder of the French ''{{ill|expert-comptable|fr|Ordre des experts-comptables|vertical-align=sup}}''&nbsp;{{in lang|fr}} qualification could practise as an accountant in England without taking a local test but could only describe themself as "expert-comptable (France)" not "Chartered Accountant".  Within the EEA, only the UK and Ireland have bodies that issue the Chartered Accountant title.

===India===
In India, Chartered Accountants are regulated by the [[Institute of Chartered Accountants of India]] (ICAI) which was established by the [[Chartered Accountants Act, 1949]]. 
Associate members of the ICAI are entitled to add the prefix ''CA'' to their names. Members who has been in continuous practice in India for at least 5 years or a member who has been an associate for a continuous period of not less than 5 years and who possesses experience equivalent to the experience normally acquired as a result of continuous practice for a period of 5 years as chartered accountant can use ''Fellow Chartered Accountant(FCA)''.<ref>{{cite web|url=http://icai.org/new_post.html?post_id=4825|title=ICAI - The Institute of Chartered Accountants of India|website=ICAI|access-date=9 February 2012|archive-date=21 June 2018|archive-url=https://web.archive.org/web/20180621194323/https://icai.org/new_post.html?post_id=4825|url-status=live}}</ref> As of 1st August 2024, the Institute had 414,758 active members.<ref>{{cite web|title=Key statistics|url=https://resource.cdn.icai.org/57182annualreport-icai-2018-19-english.pdf|access-date=6 December 2019|publisher=ICAI|archive-date=1 July 2023|archive-url=https://web.archive.org/web/20230701103615/https://resource.cdn.icai.org/57182annualreport-icai-2018-19-english.pdf|url-status=live}}</ref>

Entry to the profession can be made by taking the [[CA Foundation Course]] after completion of schooling (12th grade). Alternatively, graduates may train as an articled assistant for three years in a chartered firm before  final exam or after completion of Intermediate of Cost Accountant or Company Secretary.
A comprehensive 100 hours of information technology training and an orientation programme for soft skills development have to be completed before being articled.<ref>{{Cite web|url=http://www.icai.org/new_post.html?post_id=283|title=www.icai.org|website=Institute of Chartered Accountants of India|access-date=24 July 2016|archive-date=12 May 2019|archive-url=https://web.archive.org/web/20190512021934/https://www.icai.org/new_post.html?post_id=283|url-status=live}}</ref> However the CA certification is limited to the geographical boundary of India and is not valid in countries that follow different standards of accounting practice.<ref>{{Cite web|url=https://www.sify.com/news/miles-professional-education-introduces-us-cma-course-in-kolkata-news-default-pextdRijbbefc.html|archive-url=https://web.archive.org/web/20190921123615/https://www.sify.com/news/miles-professional-education-introduces-us-cma-course-in-kolkata-news-default-pextdRijbbefc.html|url-status=dead|archive-date=2019-09-21|title=Miles Professional Education introduces US CMA course in Kolkata|website=[[Sify]]|language=en|access-date=2019-09-21}}</ref><ref>{{Cite web|url=https://www.educba.com/ca-vs-acca/|title=CA vs ACCA {{!}} 5 Best Differences To Know (With Infographics)|date=2018-10-19|website=EDUCBA|language=en-US|access-date=2019-09-21|archive-date=13 April 2019|archive-url=https://web.archive.org/web/20190413154959/https://www.educba.com/ca-vs-acca/|url-status=live}}</ref> After clearing of CA final examination, one may apply for membership to ICAI.

=== Indonesia ===

The [[Institute of Indonesia Chartered Accountants]], formerly Indonesian Institute of Accountants or Ikatan Akuntan Indonesia is the national organisation of professional accountants in Indonesia. IAI is a founding member of the [[International Federation of Accountants]] (IFAC) and the ASEAN Federation of Accountants (AFA).
In 2016 IAI became an Associate Member of Chartered Accountants Worldwide.

=== Ireland ===
In Ireland, Chartered Accountants are generally members of [[Chartered Accountants Ireland]] and use the designatory letters ACA or FCA. Chartered accountants may also be members of the [[Institute of Chartered Accountants in England and Wales]] or the [[Institute of Chartered Accountants of Scotland]].

=== Nepal ===
In Nepal, the profession of Chartered Accountancy is regulated by the [[Institute of Chartered Accountants of Nepal]] (ICAN) which was established by parliament under the Chartered Accountants Act, 1997.

After completion of three levels of examination (CAP I, CAP II, and CAP III) with three years of articleship training under a qualified CA, one can get the membership of ICAN and with the Certificate of Practice (COP), one can practise as a professional accountant.

=== New Zealand ===
In [[New Zealand]], Chartered Accountants belong to the [[Chartered Accountants Australia and New Zealand|Chartered Accountants Australia & New Zealand]] (CA ANZ, formerly [[New Zealand Institute of Chartered Accountants]]) and use the designatory letters CA. Some senior members may be elected fellows and use the letters FCA.

There is also a mid-tier qualification called Associate Chartered Accountant with the designatory letters ACA. Associate chartered accountants are not eligible to hold a certificate of public practice and therefore cannot offer services to the public.

=== Pakistan ===
The [[Institute of Chartered Accountants of Pakistan]] (ICAP) is the professional body of Chartered Accountants in Pakistan, established on 1&nbsp;July 1961 under the Chartered Accountants Ordinance, 1961. ICAP is the sole body and authority in Pakistan which has a mandate to regulate the accounting and auditing profession<ref>{{Cite web|last=Chartered|first=accountant|title=Chartered Accountants of India Basics|url=https://www.ngamadia.com/accounting-advisory-services|url-status=live|access-date=2021-07-06|website=www.ngamadia.com|language=en-US|archive-url=https://web.archive.org/web/20191030052239/http://www.ngamadia.com:80/accounting-advisory-services |archive-date=30 October 2019 }}</ref> in the country. It adopts and develops the national auditing standards and develops accounting standards for the [[Securities and Exchange Commission of Pakistan]] (SECP). It represents accountants employed in public practice, business and industry, and the public sector. The institute is a member of the [[International Federation of Accountants]] (IFAC), which is the global organization for the accountancy profession.

ICAP has more than 7,000 active members and more than 25,000 students. Other national accountancy bodies include Institute of cost and management accountants of Pakistan (ICMAP),<ref>{{cite web| url = https://www.icmap.com.pk/| title = ICMA| access-date = 7 January 2019| archive-date = 13 December 2019| archive-url = https://web.archive.org/web/20191213060649/https://www.icmap.com.pk/| url-status = live}}</ref> PIPFA, etc. ICAP and ICMAP are full members of International federation of accountants and PIPFA is an associate member. Besides these national accountancy bodies, Association of Chartered Certified Accountants (ACCA) & Chartered Institute of Management Accountants (CIMA) UK Bodies also has a strong presence in Pakistan.

=== Singapore ===
The [[Chartered Accountant of Singapore]] (CA (Singapore)) title is protected under the [[Singapore Accountancy Commission]] (SAC) Act. The pathway to obtain the designation is owned by the SAC, a statutory body of the government. The Institute of Singapore Chartered Accountants (ISCA) is a designated entity in the SAC Act and confers the CA (Singapore) designation on behalf of SAC. The Singapore Chartered Accountant Qualification programme has three components: academic base, professional programme and 3 years of practical experience. ISCA and the SAC have worked to raise the profile and promote the Singapore CA Qualification for international recognition.

Applicants who are eligible for the Singapore Chartered Accountant Qualification foundation programme should have either accredited degrees, other degrees, undergraduates and local polytechnic diplomas. Those with who are eligible for direct entry into the professional programme should have local accountancy degrees from [[Nanyang Technological University]], [[National University of Singapore]], [[Singapore Management University]], [[Singapore University of Social Sciences]], and [[Singapore Institute of Technology]].

In 2013, holders of [[Association of Chartered Certified Accountants]] (ACCA) and [[CPA Australia]] have until 31 December 2016 and existing students have until 31 December 2018 to complete the ICPAS PAC and qualify for the "Chartered Accountant of Singapore" professional designation through the previous transitional arrangements.<ref name="AsiaOne article 1">[http://business.asiaone.com/investments-and-savings/mof-announces-details-new-professional-accountancy-designation MOF Announces Details of New Professional Accountancy Designation (2 April 2013)] {{Webarchive|url=https://web.archive.org/web/20131029192937/http://business.asiaone.com/investments-and-savings/mof-announces-details-new-professional-accountancy-designation |date=29 October 2013 }} ''AsiaOne''</ref><ref name="BT article 2">[http://www.asiaone.com/print/News/AsiaOne%2BNews/Business/Story/A1Story20130402-413059.html Singapore Prepares for a 2-tier Accounting Profession (4 April 2013)] {{Webarchive|url=https://web.archive.org/web/20180228204559/http://www.asiaone.com/print/News/AsiaOne+News/Business/Story/A1Story20130402-413059.html |date=28 February 2018 }} ''The Business Times''</ref><ref>[http://www.singaporeqp.com/singapore-qp-framework Singapore QP Framework] {{webarchive|url=https://web.archive.org/web/20130309015635/http://singaporeqp.com/singapore-qp-framework |date=2013-03-09 }} ''Singapore Qualification Programme''</ref>

=== South Africa ===
In South Africa, SAICA, the [[South African Institute of Chartered Accountants]], regulates the Chartered Accountant (South Africa) designation, CA (SA).

To qualify as a CA (SA), one requires a [[Bachelor of Accountancy|specialised bachelor's degree in accounting]], followed by a Certificate in the Theory of Accounting (CTA); depending on the university, this is offered as a [[Bachelor's degree#South Africa|postgraduate honours degree]] or as a [[postgraduate diploma]]. This formal education is followed by two external competency exams set by SAICA.

A separate registration is needed for Chartered Accountants wishing to act as auditors in public practice as a registered auditor (RA). The RA designation is conferred by IRBA (Independent Regulatory Board For Auditors, previously known as Public Accountants and Auditors Board [PAAB]) under the Auditing Profession Act (AP Act).<ref>Auditing Profession Act s37(2)</ref>

Candidates must complete three years of practical experience, working for a registered training office – the Training In Public Practice (TIPP) programme. Articled clerks who switch employers during this period are required to extend their training by six months. The Training Outside Public Practice (TOPP) programme has a [[Corporate finance|financial management]] focus; TOPP trainees can thus become Chartered Accountants with a more limited knowledge and experience of auditing than those who undergo the TIPP programme, but with a more extensive financial management and business experience.

Chartered accountants who are not registered auditors may not act as or hold out to be auditors in public practice.<ref>Auditing Profession Act s41(a)</ref>  However, the AP Act does not prohibit non-RAs from using the description 'internal auditor' or 'accountant', or from auditing a not-for-profit club, institution or association if they receive no fee for such audit.<ref>Auditing Profession Act s41(3)</ref>

In South Africa the Companies Act was replaced, with effect in July 2010, to allow companies without a public interest to choose between an audit or an independent review. A review is not an attest function and can be performed by accountants who are members of bodies that are registered in terms of the Close Corporations Act of 1984, which include SAIBA, [[Chartered Institute of Management Accountants|CIMA]], SAICA, [[South African Institute of Professional Accountants|SAIPA]] and [[Association of Chartered Certified Accountants|ACCA]].

=== Sri Lanka ===
In [[Sri Lanka]], the title of Chartered Accountant (CA Sri Lanka) can be used by only members of the [[Institute of Chartered Accountants of Sri Lanka]]. These could be Associate Members (ACA) and Fellows (FCA). Chartered accountants holding practising certificates may also become Registered Auditors, who are able to perform statutory [[financial audit]]s in accordance with the Companies Act, No. 07 of 2007. Chartered Accountants can also register as [[company secretaries]].

=== United Kingdom === 
{{see also|British qualified accountants}}
The [[Institute of Chartered Accountants in England and Wales]] is an awarding body, conferring the [[postnominals]] ACA and FCA. 
The [[Institute of Chartered Accountants of Scotland]] confers the postnominals CA.